构建内审人员素质控制体系强化内部自我质量控制

On Establishing Control System for Internal Auditors and Tightening Self-quality Control

本文以剖析我国内部审计人员素质控制现状为切入点,提出了应从内审职业准入、内审人员培训、内审工作交流、内审工作宣传四个方面加强内审人员素质控制体系建设,使内部自我质量控制的实施具有优质人力资源,以促进内部审计准则的真正落实,全面提升我国内部审计质量控制水平。

The study probes into the current situation of quality control of internal auditors in our country. It proposes suggestions in profession admittance,staff training,work exchanges and publicity of intemal auditing to strengthen the quality control system for internal auditors,ensure excellent human resources for the imple-mentation of internal self-quality control,and help put the internal auditing standards into practice and improve quality control of internal audit in our country.